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GST payable on transaction value of supply of partially completed flats where customers identified post 01.07.2017

August 8, 2019[2019] 108 taxmann.com 105 (AAR - KARNATAKA)
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GST : In respect of partially completed flats having identified customers before GST regime, applicant builder is liable to pay service tax under Finance Act, 1994 proportionate to services provided up to 30-6-2017 and from 1-7-2017 onwards, it is liable to pay GST proportionate to services provided effective from 1-7-2017, in terms of section 142(11)(b)

GST : In respect of partially completed flats, where customers are identified after implementation of GST and agreement has been entered into before issuance of completion certificate from competent authority, applicant-builder is liable to pay GST on transaction value of supply

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